관리종목으로 지정되었다가 해제된 경우 신주의 시가는 보충적평가방법에 의하여 산정하는 것임[국패]
Seoul Administrative Court 2012Guhap973 (27 July 2012)
Seocho 201Written 2161 ( October 06, 201)
In the case of cancellation of designation as management items, the market price of new shares is calculated by the supplementary evaluation method.
(The same as the judgment of the court of first instance) The market price of new shares is to be calculated by supplementary evaluation methods, but it is to be calculated by supplementary evaluation methods, and the disposition to be imposed by calculating it as the average price of the base price of the securities association for 2 months before and after the evaluation date on the grounds that the designation date of the new shares is not later than 3 months before
2012Nu26281 Revocation of Disposition of Imposition of Gift Tax
The AAA et al.
Samsung Head of Samsung Tax Office et al.
Seoul Administrative Court Decision 2012Guhap973 decided July 27, 2012
April 3, 2013
April 24, 2013
1. All appeals filed by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
1. Purport of claim
On April 15, 201, the head of Samsung District Tax Office imposed a gift tax of KRW 000 (including additional tax) imposed on Plaintiff Samsung A on Plaintiff A on April 15, 201, and the head of the tax office that imposed a gift tax of KRW 000 (including additional tax) imposed on Plaintiff BO on March 11, 201, respectively.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiffs' claims are dismissed in entirety.
1. cite the judgment of the first instance;
The reasoning of this court’s judgment is as follows: “The other is reasonable” (see, e.g., Supreme Court Decision 2012Du25699, Mar. 28, 2013). The pertinent part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
The judgment of the first instance is justifiable. All appeals filed by the Defendants are dismissed.